This article explains the VAT requirements for selling within Germany. Here you will learn about the new update and find out present requirements.
Topics in this article:
Update in VAT regulations - overview
Due to an update in VAT regulations, any seller wishing to sell into or within the German market, needs to ensure they are registered for applicable VAT (value added tax).
Whether you are an eBay seller or offer products on or via any other forum, we recommend checking the applicable requirements.
Update in VAT regulations - additional information
For eBay, they provide the following clarification via this article:
‘’In principle, it is not relevant on which local eBay site a seller lists his item.’’
Typically, a seller needs to register for VAT if they meet one of the 3 conditions:
- You are a seller established in Germany.
- You are selling goods that are warehoused in Germany.
- You ship goods to private individuals in Germany from a foreign EU country where the goods are stored or delivered in advance. This applies for a total German turnover of 100,000 euros per year across all sales channels.
Further clarification can be found via the bundesfinanzministerium.
If you have any concerns related to whether you should be registering as a VAT seller for sales into (or within) Germany, we recommend consulting with a tax adviser or accredited accountant.
For an overview on VAT regulations Europe wide, please check out our blog.